The digital economy is a key engine for the high-quality development of China’s economy，which helps to promote rural informatization construction，accelerate the development of smart agriculture，and improve rural governance. This report is based on the TOE analysis framework，based on the current situation of digital rural construction in China，and analyzes typical cases in Zhejiang Province，Hunan Province，Guizhou Province，and Yunnan Province. It finds that there is still insufficient financial support for rural digital infrastructure construction in the financial and tax policies that support digital economy and promote rural revitalization. The tax preferential system and policies are not compatible with the digital economy，and the effect of financial policy guidance on synergic governance of multiplicity is not obvious. The financial incentive to cultivate rural digital talents is weak. And it is lack of effective supervision of financial funds for digital rural construction. The comprehensive use of multiple means such as financial investment，tax incentives，financial and tax policy guidance，and financial performance management to jointly create a good environment will help promote the comprehensive development of digital rural construction in China and achieve the strategic goal of rural revitalization.